The Relationship Between Digital Accounting Skills and Accounting Ethics Affecting the Quality of Accounting Arrangement in Accounting Service Offices in The Central Region

Abstract

This research article aims to (1) study the relationship between the skills of accountants in the digital age and the quality of accounting preparation in accounting service offices in the central region, and (2) examine the relationship between the ethics of accountants and the quality of accounting preparation in accounting service offices in the central region. This study employs a quantitative research approach, with a sample of 398 accountants from accounting service offices in the central region, determined using the Yamane formula at a significance level of 0.05. The data collection tool used was a questionnaire. The statistical methods for data analysis included descriptive statistics, Pearson correlation coefficient analysis, and multiple regression analysis. The results indicated that (1) the skills of digital-age accountants comprise the use of information technology infrastructure in accounting, the application of computer accounting systems, creativity, and communication of accounting information, all of which have a positive direct correlation with the quality of accounting preparation in terms of work efficiency, timeliness, and accuracy, with statistical significance, except for creativity, which showed no positive direct correlation with work efficiency. (2) The ethics of accountants include integrity, fairness and independence, knowledge and competence, confidentiality, professional behavior, and transparency, all of which have a positive direct correlation with the quality of accounting preparation in terms of work efficiency, timeliness, and accuracy, with statistical significance.